The main issues of tax audits of small and medium-sized businesses

Abstract

The main issue of ensuring the financial basis for the functioning of the state is traditionally timely and complete receipt of
tax fees and payments. The tax system ensures the functioning of the entire financial system of the state, especially with regard
to the taxation of small and medium-sized businesses, the share of the latter of which from year to year has a dynamic growth.
In these conditions, the issue of ensuring these revenues to the country's budget through tax administration and effective tax control becomes relevant. A properly constructed system of tax audits will help to avoid systemic errors in taxation and prevent their negative consequences for both business entities and state fiscal authorities.